OpenJournalRank

Journal rankings · indicator year 2005

Choose a field to open its ranking, or a journal to find its row in its subfield’s list.

Subfield ranking · 2005

Accounting journal rankings 2005

70 ranked journals · Subfield in Business, Management and Accounting

Accounting has 70 ranked journals in 2005. The median journal has an OJR of 0.98, below the world average of 1.00, unchanged on 2004; Q1 starts at OJR 1.70. The top three are The Accounting Review, Journal of Accounting Research, and Journal of Accounting and Economics.

Ranks and citation indicators: 2005. Journal access status and listed APC: source snapshot September 23, 2026.

Ranked journals

Journals whose main subfield sits in this category and that published at least 30 citable documents (articles, reviews and conference papers) in 2002–2004, the window the 2005 score is computed on.

70
18% of Business, Management and Accounting
Median OJR

The OpenJournalRank Indicator (OJR) is a free, publicly available metric of a journal’s field-normalized citation impact, computed from open OpenAlex citation data. It compares citations to a journal’s papers from the previous three years with the world average for papers of the same subfield, year and type, so 1.00 is the world average and values can be compared across fields. It is computed with the NCI3 method.

The middle OJR among ranked journals in this category: half score higher, half lower. 1.00 is the world average for papers of the same subfield, year and type.

The dot is this category, the solid tick is the median of all ranked journals and the dashed line is the world average.

0.98
This subfieldAll 0.79World 1.00
Open-access journals

Share of ranked journals in this category that are fully open access, so every paper is free to read. Hybrid journals, which sell subscriptions and open single papers for a fee, are not counted.

6%
All fields: 15%
Median listed APC

Median list price of the article processing charge, in US dollars, among ranked journals in this category that list a price above zero. Journals with a listed APC of $0 and journals with no known price are left out of this median. The At a glance table below gives a second median that includes the $0 prices.

$3,365
Median positive listed APC: $3,365 among 36 journals. 34 have no known price. All fields: $3,550.

Subfields of Business, Management and Accounting (9)

70 ranked journals

Filters

Quartile

Quartiles split the ranked journals of the list you are viewing into four equal groups by OJR. Q1 is the top quarter and Q4 the bottom quarter.

They are computed within the list on screen, so a journal can be Q1 in its subfield and Q2 in the global ranking.

Access
APC (list price)
Loading every ranked journal in this list…
Accounting ranking, 2005

Rank is the position by OJR within the list on screen; 1 is the highest.

OJR is field-normalized 3-year citation impact: 1.00 is the world average for papers of the same subfield, year and type, so values compare across fields.

The badge is the journal’s quartile in this list.

OJR

Citations per paper over a two-year window, counted from OpenAlex. It is not field-normalized, so compare it only between journals of the same field.

▲ or ▼ is the change from 2004. This is OpenJournalRank’s own count, not Clarivate’s Journal Impact Factor.

Citable documents (articles, reviews and conference papers) published in 2002–2004, the window the 2005 OJR is computed on. A journal needs at least 30 to be ranked.

Share of the journal’s 2002–2004 papers that are free to read in any open-access form. The green OA tag next to a title marks a fully open-access journal.

List price of the article processing charge in US dollars. “$0 listed” means the listed price is zero; a dash means no price is listed.

The line is the journal’s OJR from 2000 to 2005.

Compare
1The Accounting ReviewAmerican Accounting Association · United States
9.09Q13.98 0.49 down from 20041352%—
2Journal of Accounting ResearchWiley · United Kingdom
9.03Q14.34 0.44 up from 200410518%$4,420
3Journal of Accounting and EconomicsElsevier BV · Netherlands
8.46Q12.84 1.24 down from 2004969%$4,170
4Accounting HorizonsAmerican Accounting Association · United States
6.02Q13.60 1.35 up from 2004860%—
5Accounting Organizations and SocietyElsevier BV · Netherlands
5.49Q13.33 0.36 up from 20041424%$4,040
6Auditing A Journal of Practice & TheoryAmerican Accounting Association · United States
4.04Q12.35 0.78 up from 2004702%—
7Review of Accounting StudiesSpringer Science+Business Media · United States
3.98Q12.38 0.10 down from 20045114%$3,190
3.47Q11.85 0.47 up from 20049220%$3,400
9Journal of Management & GovernanceSpringer Science+Business Media · Netherlands
3.17Q11.55 0.73 up from 20045815%$3,290
10Journal of Corporate FinanceElsevier BV · Netherlands
3.14Q12.16 0.92 up from 20041138%$4,140
11Journal of Pensions Economics and FinanceCambridge University Press · United Kingdom
2.85Q11.34no change4714%$3,550
12International Journal of Bank MarketingEmerald Publishing Limited · United Kingdom
2.11Q11.40 0.05 down from 20048313%—
13Venture CapitalTaylor & Francis · United Kingdom
2.05Q11.00 0.04 up from 20046810%—
14Journal of Management Accounting ResearchAmerican Accounting Association · United States
2.03Q11.27 0.46 up from 20043210%—
15European Accounting ReviewRoutledge · United Kingdom
1.90Q11.11 0.07 up from 200411513%—
16Journal of Accounting and Public PolicyElsevier BV · United States
1.78Q10.64 0.45 down from 2004973%$3,380
17Schmalenbach Business ReviewSpringer Science+Business Media · Germany
1.77Q10.19 1.11 down from 20045678%$2,750
18European Financial ManagementWiley · United Kingdom
1.70Q11.03 0.25 up from 200410124%$3,350
19Corporate GovernanceEmerald Publishing Limited · United Kingdom
1.61Q20.63 0.02 up from 2004774%—
20Pacific-Basin Finance JournalElsevier BV · Netherlands
1.51Q21.01 0.32 up from 20041080%$3,090
21Journal of Consumer AffairsWiley · United States
1.45Q20.86 0.42 up from 2004698%$3,350
22Financial ReviewWiley · United States
1.44Q20.97 0.29 up from 2004914%$2,900
23Research in Accounting RegulationElsevier BV · Netherlands
1.43Q20.57 0.63 down from 2004473%$1,100
1.32Q20.15 1.04 down from 2004470%—
25Journal of Accounting Auditing & FinanceSAGE Publishing · United States
1.29Q20.48 0.01 up from 20048118%$3,650
1.21Q20.61 0.06 down from 200416016%$3,800
27British Journal of ManagementWiley · United Kingdom
1.18Q20.73 0.03 up from 200411829%$3,900
28Australian Accounting ReviewWiley · Australia
1.17Q20.52 0.15 up from 20041053%$2,920
29Accounting and Business ResearchTaylor & Francis · United Kingdom
1.16Q20.70 0.03 down from 2004693%$2,970
30The International Journal of AccountingElsevier BV · Netherlands
1.15Q20.66 0.27 down from 2004864%$1,800
31Journal of Emerging Market FinanceSAGE Publishing · United Kingdom
1.11Q20.71 0.67 up from 2004387%$3,650
32Asia-Pacific Journal of Accounting & EconomicsTaylor & Francis · United Kingdom
1.08Q20.48no change386%—
33Australian Journal of ManagementSAGE Publishing · United States
1.04Q20.23 0.27 down from 2004686%$3,900
34Issues in Accounting EducationAmerican Accounting Association · United States
0.98Q20.49 0.02 up from 20041080%—
35Journal of Information SystemsAmerican Accounting Association · United States
0.98Q20.36 0.36 down from 2004850%—
36Journal of the American Taxation AssociationAmerican Accounting Association · United States
0.97Q30.37 0.04 up from 2004584%—
37Accounting and FinanceWiley · Australia
0.97Q30.67 0.25 up from 2004538%$3,470
38Journal of Accounting EducationElsevier BV · United States
0.97Q30.53 0.38 down from 2004600%$3,910
39Accounting EducationTaylor & Francis · United Kingdom
0.95Q30.56 0.13 up from 2004896%$3,175
0.89Q30.54 0.14 up from 200412041%$4,030
41International Journal of AuditingWiley · United States
0.84Q30.47 0.33 down from 20045553%$2,900
42Managerial Auditing JournalEmerald Publishing Limited · United Kingdom
0.82Q30.56 0.13 up from 20042223%—
0.77Q30.50 0.02 down from 20043489%$3,010
44Accounting ForumTaylor & Francis · United Kingdom
0.76Q30.30 0.19 up from 2004669%$1,100
45International Journal of Commerce and ManagementEmerald Publishing Limited · United Kingdom
0.74Q30.49 0.27 up from 2004595%—
46Review of Quantitative Finance and AccountingSpringer Science+Business Media · Netherlands
0.63Q30.38 0.19 up from 20041165%$3,190
47Corporate Ownership and ControlOAPublishing house "Virtus Interpress" · Ukraine
0.59Q30.24 0.16 up from 200445100%—
48The Journal of Private EquityEuromoney Institutional Investor · United States
0.58Q30.38 0.07 up from 2004974%—
49International Journal of Disclosure and GovernancePalgrave Macmillan · United Kingdom
0.51Q30.19 0.19 up from 20043114%$3,090
50AbacusWiley · Australia
0.51Q30.42 0.21 up from 20046833%$3,400

Citations made in 2005. Corpus-wide, 70.9% of core-journal articles and reviews published that year have at least one matched reference; the share varies by journal and field.

32 additional Accounting journals with metrics are unranked under this release’s eligibility rules: a journal needs at least 30 citable documents in 2002–2004, at least 80% of them with a subfield, and a positive world-average expectation. Ranks are within the whole category; filters hide rows without re-ranking. OJR excludes self-citations.

Rising journals

At a glance

Indicator year: 2005. Publication window: 2002–2004. How these summaries are calculated

Ranked journals
70
Window papers (baseline)
24,312 +36.1% from indicator year 2002
Median OJR
0.98 +9.2% from indicator year 2002
Rising journals (2025)
12

Window papers are the baseline paper population: citable papers (articles, reviews and conference papers) from 2002–2004 in all journals of the world-average baseline, including non-core journals, counted by each paper’s own subfield. They are not the papers of the ranked journals alone.

Category by indicator year
MeasureYear series20002001200220032004200520062007200820092010201120122013201420152016201720182019202020212022202320242025
Ranked journals5558616769707179829096107117119126133136142143141145141137140136132
Window papers (baseline)14,61016,19017,86519,73021,92224,31227,45430,34433,65136,14839,30842,22547,02750,20254,15458,06562,65167,04470,62775,02680,29486,75692,81995,793102,398116,425
Median OJR0.720.900.891.030.970.981.021.081.061.291.051.111.301.211.3911.201.3951.271.501.4831.3601.411.3631.331.4761.60

How to read these rankings

OJR, the OpenJournalRank Indicator
A field-normalized 3-year citation impact, computed from OpenAlex with the NCI3 method. It divides the citations a journal’s papers received by the world average for papers of the same subfield, year and type, so 1.00 is the world average and 2.00 means twice as many citations as expected. Because it is normalized, it can be compared across fields. Read the methodology
Quartiles
Q1 to Q4 split the ranked journals of the list you are viewing into four equal groups by OJR. A journal’s quartile depends on the list: the same journal can be Q1 in its subfield and Q2 among all journals.
Impact factor (2-year)
Citations per paper over a two-year window, counted from OpenAlex. It is easy to compare with familiar impact factors but is not field-normalized, so compare it only within a field. It is not Clarivate’s Journal Impact Factor. Why it differs from the Journal Impact Factor
Rank ranges
Each rank in the latest year carries a likely range from 1,000 resamples of the journal’s papers. Where two journals’ ranges overlap, the data cannot tell them apart, so treat neighbouring ranks as ties.